Reporting changes in the electricity supply industry and privatisation

Article Abstract:

This article examines the changes in financial reporting and accounting policies and procedures in the UK electricity supply industry during the time (1989-92) that 12 area boards in the nationalized industry underwent privatization to become Regional Electric Companies (RECs). The first part of the paper discusses changes in the voluntary disclosure of financial and performance information from a shareholder point-of-view. The second part of the article analyzes accounting policy choice within the framework of positive accounting theory.

Electric services, Electric utilities, Accounting and auditing, Privatization, Privatization (Business)

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'Global Villages' Mean Changes

Article Abstract:

Cable television and satellite television delivery will be a very near future phenomena world wide. More satellites will be launched affecting television viewing habits, and advertising. Media buyers need to be aware of this trend to best allocate their advertising dollars. Media strategy must adapt to multi-channel, satellite delivered television.

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Estate, gift, and generation-skipping transfer tax changes in the 2001 act

Article Abstract:

The author discusses changes to estate, gift, and generation-skipping transfer tax law under the Economic Growth and Tax Relief Reconciliation Act of 2001.

United States, Laws, regulations and rules, Estate tax, Estate taxes, Generation-skipping transfer tax, Gift tax

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